S. 143(3) : Assessment-High pitched assessment-Local Committee-Neither a quasi-judicial authority nor a statutory authority-Grievance redressal mechanism only for administrative action-Report not binding on appellate/revisional authorities-Writ petition dismissed.[S. 147, 148, 148A, Art. 226]
S. 142(2A) : Inquiry before assessment-Special audit-Natural justice-Breach of natural justice does not automatically vitiate-No serious prejudice shown-Writ dismissed. [S. 142(1), Art. 226]
S. 132A : Powers-Requisition of cash-Explanation unsupported by documents-Writ dismissed-If no demand crystallised, seized cash to be returned within four weeks [S. 153B(1)(a), Art. 226]
S. 80IB(10) : Housing projects-CBDT Notification-Proviso to S. 80IB(10)(a) & 800IB(10 (b) effective from 1-4-2005-Notification aligning date of benefit cannot be struck down as ultra vires. [S. 80IB(10)(2), 1119, Art. 226]
S. 80G : Donation-Refusal of recognition-Registration u/s 12A not questioned-Mere suspicion on donations ancillary to objects not valid-Refusal of recognition under S. 80G(5) set aside.[S. 12A, 80G(5), Art. 226]
S. 68 : Cash credits-Conversion of loan into equity-Source of source proved-Deletion upheld-No substantial question of law.[S. 260A, CPC,1908, S.100]
S. 68 : Cash credits-Unexplained investment-Natural justice-Show cause issued under s. 68-Final order passed under s. 69A without opportunity-Order set aside [S. 69, 144B, 147, Art. 226]
S. 40(a)(i): Amounts not deductible-Deduction at source-Non-resident-Agency commission-Tribunal order deleting disallowance affirmed-No substantial question of law. [S. 195, 260A]
S. 28(i) : Business income-Income from house property-Rental income from properties-Income assessable as business income and not as income from house property-Order of Tribunal was set aside [S. 22, 260A]
S. 12AA : Procedure for registration-Mere registration under S. 12AA automatically does not entitle a charitable trust to claim exemption under ss. 10 and 11-AO has to verify genuineness of claim-Reference to Larger Bench declined-SLP of Revenue dismissed [S. 10, 11, Art. 136]